Ohio Administrative Code Search

...(A) As used in this rule: (1) "Regular compensation" means compensation, such as salaries and wages, that is not "supplemental compensation." (2) "Supplemental compensation" means bonuses, commissions, and other nonrecurring types of payments or compensation. (B) Pursuant to division (A) of section 5747.06 of the Revised Code, every employer shall withhold: (1) From its employees' regular ...

...(A) As used in this rule: (1) "Regular compensation" means compensation, such as salaries and wages, that is not "supplemental compensation." (2) "Supplemental compensation" means bonuses, commissions, and other nonrecurring types of payments or compensation. (B) Pursuant to division (A) of section 5747.06 of the Revised Code, every employer shall withhold: (1) From its employees' regular compensation, subject to...

...(A) Refunds of income taxes under Chapter 5747. of the Revised Code are subject to offset under sections 5747.12, 5747.121, 5747.122 and 5747.123 of the Revised Code. The tax commissioner will identify those taxpayers due a refund who are subject to such offset based upon information provided by any state or federal agency. The commissioner will immediately disburse the refunds of those taxpayers...

...(A) Refunds of income taxes under Chapter 5747. of the Revised Code are subject to offset under sections 5747.12, 5747.121, 5747.122 and 5747.123 of the Revised Code. The tax commissioner will identify those taxpayers due a refund who are subject to such offset based upon information provided by any state or federal agency. The commissioner will immediately disburse the refunds of those taxpayers...

...(A) The following factors shall not be considered in making a determination of an individual's domicile under division (B), (C) or (D) of section 5747.24 of the Revised Code: (1) The location of financial institutions in which the individual or the individual's spouse have any accounts, including, but not limited to, checking, savings, certificates of deposit, or individual retirement accounts. ...

...(A) The following factors shall not be considered when determining an individual taxpayer's domicile under division (C) or (D) of section 5747.24 of the Revised Code: (1) The location of financial institutions in which the taxpayer has any accounts, including, but not limited to, checking, savings, certificates of deposit, or individual retirement accounts. (2) The location of issuers of cre...

...Pursuant to the authority granted under sections 5703.05 and 5703.059 of the Revised Code: (A) Except as provided in paragraph (B) of this rule, each person filing income tax withholding or school district income tax withholding returns under sections 5747.06 to 5747.072 of the Revised Code shall: (1) File all such returns electronically using the Ohio business gateway or in another electronic man...

...Pursuant to the authority granted under sections 5703.05 and 5703.059 of the Revised Code: (A) Except as provided in paragraph (B) of this rule, each person filing income tax withholding or school district income tax withholding returns under sections 5747.06 to 5747.072 of the Revised Code shall: (1) File all such returns electronically in a manner as prescribed by the tax commissioner; (2) For ...

...(A) A transaction in which "tangible personal property is or is to be stored" under division (B)(9) of section 5739.01 of the Revised Code means transactions involving any keeping or holding of another's tangible personal property or any provision of space that is used to store another's tangible personal property. (B) In a transaction in which "tangible personal property is or is to be store...

...(A) "Transportation service" means the provision of transportation wholly within the state of Ohio by means of a motor vehicle or aircraft with a driver or pilot. (1) Transportation service includes, but is not limited to, all of the following: (a) Intrastate transportation by taxicab; (b) Intrastate transportation by limousine; (c) Intrastate bus transportation; and (d) Shuttle service; (2) Transpo...

...(A) (1) An application for refund of sales or use tax illegally or erroneously paid shall be made on a form "ST AR Application for Sales/Use Tax Refund" and filed with the department in accordance with instructions thereon. The application may be filed by a vendor, seller, or consumer, or by a tax representative designated on a form prescribed or approved for such purposes, e.g., form "TBOR 1 ...

...(A) (1) An application for refund of sales or use tax illegally or erroneously paid will be made on a form "ST AR Application for Sales/Use Tax Refund" and filed with the department in accordance with instructions thereon. The application may be filed by a vendor, seller, or consumer, or by a tax representative designated on a form prescribed or approved for such purposes, e.g., form "TBOR 1 ...

...(A) Vendor's and seller's tax returns: (1) Vendors licensed under section 5739.17 of the Revised Code and sellers licensed under section 5741.17 of the Revised Code are required to file returns and remit the tax due each month unless the tax commissioner authorizes filing at less frequent intervals as provided in paragraph (A)(2) of this rule. (2) Vendors and sellers that do not hold a permit to sell alcoholic be...

...(A) Vendor's and seller's tax returns: (1) Vendors licensed under section 5739.17 of the Revised Code and sellers licensed under section 5741.17 of the Revised Code are required to file returns and remit the tax due each month unless the tax commissioner authorizes filing at less frequent intervals as provided in paragraph (A)(2) of this rule. (2) Vendors and sellers that do not hold a permi...

...(A) A "construction contract" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property, as defined in section 5701.02 of the Revised Code, so as to become a part thereof without regard to whether it is new construction or an addition to or alteration of an existing building or structure. A "construction contractor" is any person who...

...(A) A "construction contract" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property, as defined in section 5701.02 of the Revised Code, so as to become a part thereof without regard to whether it is new construction or an addition to or alteration of an existing building or structure. A "construction contracto...

...(A) A "construction contract" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property, as defined in section 5701.02 of the Revised Code, so as to become a part thereof without regard to whether it is new construction or an addition to or alteration of an existing building or structure. A "construction contracto...

...(A) A "construction contract" is any agreement, written or oral, pursuant to which tangible personal property is or is to be transferred and incorporated into real property, as defined in section 5701.02 of the Revised Code, so as to become a part thereof without regard to whether it is new construction or an addition to or alteration of an existing building or structure. A "construction contractor" is any person who...

...(A) A "conditional sale" is a transaction in which the vendor retains a security interest in the tangible personal property sold to insure fulfillment of one or more conditions before full ownership is granted to the consumer. A "layaway sale" is a conditional sale in which the vendor transfers title but retains possession of the property sold. An "approval sale" is a conditional sale in which the vendor transfers po...

...(A) For purposes of this rule, all purchases of tangible personal property are taxable, except those in which the purpose of the consumer is to incorporate the thing transferred as a material or a part into tangible personal property to be produced for sale by manufacturing, assembling, processing, or refining or to use the thing transferred, as described in section 5739.011 of the Revised Code an...

...(A) For purposes of this rule, all purchases of tangible personal property are taxable, except those in which the purpose of the consumer is to incorporate the thing transferred as a material or a part into tangible personal property to be produced for sale by manufacturing, assembling, processing, or refining or to use the thing transferred, as described in section 5739.011 of the Revised Code an...

...(A) As used in this rule: (1) "Ancillary service" has the same meaning as in division (AA)(1)(h) of section 5739.01 of the Revised Code: (2) "Internet access service" means a type of electronic information service, as that term is defined in division (Y)(1)(c) of section 5739.01 of the Revised Code, wherein the consumer of the service is granted access to the service provider's computer equi...

...(A) As used in this rule: (1) "Ancillary service" has the same meaning as in division (AA)(2) of section 5739.01 of the Revised Code. (2) "Internet access service" means a type of electronic information service, as that term is defined in division (Y)(1)(c) of section 5739.01 of the Revised Code, wherein the consumer of the service is granted access to the service provider's computer equipme...

...Sales of tangible personal property to the superintendent of insurance of Ohio, the superintendent of financial institutions and the superintendent of building and loan associations of Ohio, in their capacities as liquidators of closed institutions under their respective jurisdictions, are not sales to the state or any of its political subdivisions within the meaning of division (B)(1) of section 5739.02 of...

...(A) "Negative equity" is a term applied when a motor vehicle purchaser is trading in a vehicle with a current value that is less than the amount owed on the existing loan for that vehicle. For example, a customer trades in a motor vehicle to a dealer in connection with the purchase of another vehicle. The dealer allows a five thousand dollar trade-in credit towards the purchase of the second vehicle, but the custome...